利润计划是企业财务计划的一个重要组成部分。过去,企业是用生产计划统帅其他计划,用生产指标协调、平衡其他经济技术指标。现在,企业为了适应由生产型转变为生产经营型、为了以提高经济效益作为中心任务,我认为应该把利润计划提高到支配其他计划的地位,根据企业的盈利目标协调、平衡其他技术经济指标,真正把企业的整个生产经营活动纳入提高经济效益的轨道上来。编制利润计划,应该分为两个阶段进行。第一阶段,确定目标利润。确定目标利润的过程,就是进行综合平衡,解决矛盾的过程。在这个阶段,要协调企业的整个生产经营活动,确定销售、生产、成本、品种、质量、价格等指标,编制生产经营计划,协调产、供、销等生产经营活动。第二阶段,正式编制利润计划。这是在第一阶段的基础 Profit planning is an important part of a company’s financial plan. In the past, companies used production plans to command other plans, using production indicators to coordinate and balance other economic and technical indicators. Nowadays, in order to adapt to changing from a production-oriented model to a production-oriented model, and in order to improve economic efficiency as a central task, companies should increase their profit plans to dominate other plans and coordinate and balance other technical and economic indicators according to their profit targets. Really integrate the entire production and business activities of the company into the track of increasing economic efficiency. The preparation of profit plans should be divided into two phases. In the first stage, the target profit is determined. The process of determining target profit is the process of comprehensive balance and resolution of contradictions. At this stage, it is necessary to coordinate the entire production and business activities of the company, determine the sales, production, cost, variety, quality, price and other indicators, formulate production and operation plans, and coordinate production, supply, sales, and other production and business activities. In the second stage, the profit plan was formally prepared. This is the basis of the first stage